CTA Case No. 5055 (Decision)

.,...-. R!EPUBt. lC OF THE PHlL.lPPlNES t:!DURT OF APPEALS MANILA CO""ISSIONER OF l~TERNAL CA-G.R. &P No. 36587 REVENUE" Hembertu P�t it ton�t�. HARTIN 11 JR. � -~ v�rsus ~- REVE.n ., R. T. , artd AMI N, i...i..L= COURT OF TAX APP - qLS AN D HJ -CE"ENT CORPOR A rJ ON y Respondents . X- - - - - , �~ �- �- ... ... ... ... �- �- -~ � - ON "ARTIN � .JR.,. ll.,_~ Ass i ed ' i. n t h i s p~!tition f<:H' c~Wrtiot~;u�i, prohibitio n nd ma ndam u under Rule 65 o+ t he R�vtsed Rules of Cour t are two <2) Resolutions o~ the Court of Ta x Appe~l~ in CTA Ca$e No . 5055 enti t led "Hi - Cement Cor porat ion, p e t i t tonet� , V &I" !!HH! L iwayway Vi ntu~n s �- C hato" in hor cap~ctty ft~ Cdm mt &� t oner o� tnte rnal Rev � n u e , ,. ItS p on d ~ l t � ' i 1UJ � If d a 1 l 11- 0 e d l y i n Q a v e abuae o~ di$cr att a n amounting to la~k or eM c vss o� jurisdi ctio n ~ +c wi t t "(:11 f.l' . wol.t..1tion ... ;li!t.~d f.\ 1 q\..1 t lb, J~~ 4 d~n �1nu h~t'' l,lt) . p tlt t ah~t � ~ motton to d :\11mt~a :~2 -� 4.1 ~ H~n n P "f;''. F'&"t L. itHH ~'t:!� Ro l l C)) ~ ;~ar n.'if

CA- G.01 R .. SP NO . � 3 6 5 7 - 2- D II C l S l 0 N (2J ~ 9o1w t ion d~t d D~c~m b r 7 . 1 ~9 4 dmnv ing her�ln P$t ltia ner " ITit.')'t ton :"f.) r t" con s '1. d.e�w i\t. em o �f t�te court ~~r lier &aol ut on ~or i�~k �O�r tnl1lH":i.l'. Cl>tntltre 'H ''S 11 ; pp.. 4 :2~ 4 1~ 1t.1 :LO~ ! " The unde r- l �y tn q �fa � ts, a-s qatheu- ed Fr� o m the ret: ot�� d~ a t� e li!!S t1.d1 ow5: {) n 9 ~ p t s m b no � ;, a . .1. 9 q :J. � pe t i t . .t <.HH? ,. Co mmis sionwr ~+ ~ nternal Rev enu~ CC I RJ, through he r� ( s a i. ;; t a n t � tHtun i s s 1 o n f o .,. c� p .H.: .l a l 0 p �EH' a t i n " s Sar v i!.:. a . aent. t.c:� pt� 1 v a t. e r Ettipon den'l H i - Cement 1 n �f- r.:u� m 1 n g r� Gu r� p or� a t l u n ,. 1 e �� <lit a gj 11!Hil '="- , ,H! n t N ot i c.: e the l a t t e r o+ i ts de + 1~ 1 encv i n c ome ta x 1 n t hD iil l.jg r� egat e s um LJ t : lii! :J 8 ~ 6241\ .?.3i~ ~ 84 r �Ot' i nt: t:HilS e m . ,. n e d d u ' 1 n g t. i 1 t:Y ~: i s c a 1 v e ca. r� 1 9 S <f-t n n E!l x 'C" � p .� -ta. ibi tL /. 1n 1� e p 1 y ,1. n t +.:. e ! " d a t e � d tJ c: t t1 b tiP ,. 2 8 , 199 2 � pt� lvate r� e s p o rll h'! n t . t. fH uuyh :its co mp Lt- ollEH M a t� io B. C a-up ar �.g n,. i n i t i a l l y r� erm.p ond ed to the above pt� EJ~ -� eu.ises " m~nt ,c..J e\i mi� ng t. IHat t h'/5' r::ompar1y hllild no t utH.ien�st~tt~ d i.t.s inc; ome . Hs r~r.:'lss ur aC:'d that he ktl.tt� E!i!HI cr �f� 1 nt er na 1 Re v anue <B l R ) ~ in c.om p u t i n g pt� i v '~ �~ ~ espond l'.HI1:��~ t i!IN , co!ls idetr.!d t h e additional i n c-cHne f.:. tt:HTt c 'l1nln=n� sa.ll'!!s to a-ffi 1 iatea whi ch s;. hould ba e t�:emp sine!!' it. has alr@ad y been t~ ~�n up in t he co mpan y�~ booka ~~ credit or r ~du ~ lio n to cast o �F sal ~$ . <Anne x � D '1 ., p � 4 9 ~� 1 b l: ;,; � .). On Octoba-r 29 . 1 9'12. pr i va~tm t� espondent, t h �� o u g h p r� otest i t ~ c. (.' 1..1 tHH~� ! s � a e n t t o f) e t. i t 1 o n e- r e s et? ki ng t.: he n:tr.:onsi.d('H' il tton, t� e :tnv eat ig a � loo a nd r a c� all of- hE? PI" E: "� la t::k il!:lS&tssment. rot ~t. <e �f cH i b " d.) I' l~?g:. l basi. r. . <~nrun: ,.E " . p p . ::1 () �~� 51, ' I n an flS liHE!'"l!= ~l'!'i!'nt 1\f{J t.ic~ N o . FA S �� 1 ..� 88 �- 1?'2 �-- (J 0 4 1 ::s. 0 d at e d \k t o b f'H ' l 5 , 1 9 9 2 ~>f h 'i. <.: h p r i v a t a r� e s p o n d e n t t e r. "" i ,. e tl o n 0 ~-~ t o b e t " 2 fJ , 1 9 9 '2 , p . t i t i a n e r� ~ h 1 r ' 1.1 CJ. h f 1 t!' r� {'4 ':? s i s t a n t C t:' mm i 'it, e i l:' ,, R' , . for� Colle c t.iun. ~ mse5\a ed t hf:9 l ..~tter de�-icierc y income t a M ~n l ha su~ o~ ~ 2 8 ~62 4 ~9 81.0 :. with the n otation to pa v the sam~ o n or b fo r ~ �November i !:'t , I CJ l;'.2 ,. tA rr\a :t 14 F'~ ~ f1. ~:~16< ibi.ri ,. )

CA-&., R. SP NO. ~ot"..e7 - 3 �- 0 E tt l 8 I 0 N In protest ther~to. p i vate r e$pondant sttnt to petltian ~r l�tter d� t ed November 12~ 1992 semklnq th� recall �nd r�con�ldwration of t t �t assfuaune~n1: no tice ,. <Annen "G .. , . PP� 53��� 54, lbid.) 011 Otu:: f:l'mbe' l . 11?93 11 f)lli 'tlttir.HUiH� , through her A~ ~~-t ~ nt C hief~ Accounte ~eiv~blm / Btlt i � , ,f~! Oi v i!!Ston, !!lm>nt. to pt- lva~ttt ,- .,'&~ondent. "~ I in;a l NC1t1. c tt whit:.h the l a t t e r� r� �r.:~ed on {) E<r : em ber tQ " l'-IH~ 3 ~ t h . tRnOI'" o �F wh :i. c; h \ rea dsr. .� " Ycc;Jr' r~'lfili nt.~ ~ tliAJ1 l i a b l l i t v �ft:H.. t h e. )'P. J1lt' / S ,!.~i~ ;llil'iltHHit. l nr~ tt:1 !,;!;,.;I,.,.Z Qd.'l. ~ ~i J..~l]i 1m: lt..tdi ng inc 1� e tnfl1nt Wt urH~!!:t t~ ; Oil! . / f.).emrMnd Nr;u !If � f_ �~\J!~~. l~~.~.~ 7',!~.=~~.!>2.1U.l..Q ~iat ~d lJ..:.:.J..ti:..'f;.:i. lifhH.: h H ;: li,'i 't ; i l l t!tU1:. 1!!l'I:I.UHHnt;~ l.Ofi!pit Of: :!t'll V ~!H �1 I, f'l~)t 1 f:iiUI IPJ1ll b!i!' t� taf~t' t" tHl �h :W 1 ~~!'!'' ��l> rlt: t-'- O-f t�UU" I'' fli. H t ~nd /t.W Judt c'i<lll ":tr:. t:l t::~ n. '; t~f'"f< H ' ~"" rki. nQ t!(;l ,. ~nd t.: o ~.'! t:J id i. n �� on ' ' !!' r , i c q ��11: rt" vt.RI a!! ,, ~~ t" ��q\.-!t!J.\1!\d:�.:!I'd t r.:.J ~i.:rU: h1 lh t'' e;,.jl!d . d t:a.ll l i hJ.J.tl v o n cw b!C!1:.tl.lnv L~:~� t~~:�J:~~. '1':,1.1) t h�~ Ac:c:e.; ,mt:. ~ r~ oot::~i v a. l �tr�~' ft illtnQ Di v iro~ ton~ Room 2)~ . SI P Bwilding- Dlli man, Qu~zm n C .lt v in P ! dE?I" thsAt t h fii' t:.".!a\Qlili' c101 n b:te r.:. l. O~�~HJ <"t!ld 1': e?tt'ril i f'lM' �E d .. ,, "P)<:> �<'�~ ~ t,H Yfi~ thi 'ill v~.mr p r� ;o1 �f �9r li'H'l l 1;~, l ;.lA 't.'t l.l.H1 t i t."Jt'l � ' ' l n t a r p r� e t i r� ~r 1 s a. i. d '' f'.:' i n a I, Nut i. c: e " as ~etitloner � s f 1 n a l deci ian on i t s pro : e$l~ fH' ivata tf.P.9JHlnd �Pn t fi d with t. he Cot.ut o #: Ta H Appeals t ~ TI I uP ~l liHlUI!u� y 2~ 1.-.;'J JI s P mt 1 t i o n � o,-� Review whi c h w~ q dock�ted ~s CTA Cane Nm. 5055 ( A nne ~o~. '' I '' ~ p p ~ ;:; 6 .....l!t 2 10 i b i. d � i * fl ,.. a y t n y t. hat t t h t.t> court s�t asid e thw as~essm�nt i8wu ed by th lUI. ;j \

' (~I ~ �~~1> .c--�:~cR..t. SP NO.. 36581 - 4- s 1 �o. N �I A~ter seve� a t motlon ~or eHtenwicn o * imtt t.o � i l � pl ad ing poti t i.on r� -filed b�ln�w � motlon to d sm\se on the ground o � lack o� j ut'" isdi ~et ian ai.n � e t ht.t sa i d "'Fin.e l 'N.ot:i. c:e" does not c onstit ute a �inal da ct~ion on he a B&!Sfllllftln fH� o\� l<>a o tr ~ tO Jl!lldfu~ at j �O H thet~ teu �f Which is illlP(JW 1. � ~'l tt to th . t:t4'' <An ne K " J",. pp. b '3 - 7l~ i.h d.) ~ In a fhn.;;olutl n d~ted Ai.U;JUS>t 16. t 99 4, " he C TA deni d e it 1 on r ' s motion to d mis � with a di9 ~ ~ntin y vot e from sociate Judge Ramon 0. Oe V� yra ( \ nn N- .. A" , pp. � ~~ 2- 41 .. i b i d . ) . Th. C T A 1 il<a w i s e ti <? n i e d p e � i t i C.HI !il r� ' s mot i c n -f o ,.. reco ns id ration � n a Aasolutlon dated De �em ber 7~ .t994 <An ne x "Ft"~ Pl'l. t1 'l .. J.l 7 " l b i d . ) . Hftn c~. thi~ p . t l t i o n fi l e d b y the C IR allegi.ng 9'" v s ;,:~l n.l5e o � d if:>Cf"'rftion mou1 t.ng to l.a ch Gl" e ~c: e a , _., Jur~ isdicl.ion c.tn hre pat� t of the CTA in den ~ tnq both h r mo 1 n to dis mi as end mcJti un -f ,. ' >"'f On!Bi d r-al.ion . Thi $ pet.iti un g tmpress~d with mer t . the .iur� is.d �r.-lio n rJi' thE~ CTA i~ r.:a n-f-� l'tl!ld b y Rep �u b l i c.:: Ac.t No. 11 25, s a mu n ded~ o ther~4 i!lie known as An Act Cre a i n g thw Court a-f Ta H Appeal s- fha> pet� t.i tUHl t prc> v islon of: he l w stat !H " '~ tl::+ t�;J J"l i ~ ,Ju. � i ~dJc: t:o~or�� HI � CCH.It '. ' r.��f� TtiOI (lfppr&~l4l~ lillhlft\l.l, &M~ r c l �~ ~H . lu~ vm .� pp 1l~t~ ll" ifl.dt c 1 10r1 to V111il ~ll by a rJP l~ a h u� r �fl'! .l n p t" t:>v' t dfiH:f - " 1l � .0K1sion o� the c: a��� Cumm �� i "n . f' o<f 1nt��~ n11l R�v�nu� i n ifWD lYinQ d �pu.t.�d �������me nt .. � r ru.P nda r.>�f 1nt .u � n l t.SlH~II'., f- tVH.'I'SI! I:Jt' (;' ! ' � h . l " fH�ma 1 i � 1 tn J'!IO!l!�st .i ln i h~ r to ~ or m � h�~ m~tt~r� "n de 't hQ> N t~ i.l':lnGd 1 rt+:.r:tt� na l a i,.() or othwt�� lMtt.! o r peri: !>"' �' l :M~ .n drr.tr'l �C .~ n!'d b y 'l:hl!i! :au !::l 'f- lntt�H'! I�" l *~ !ll'V61mUG:>I N 1�1 l'f l1 >1 11 ( � J'nph ;a ~:!' 1 s QU.PV~ l .i d>

QA-G. R. SP NO.. ~6587 -"- �D I L.C 1 8 I 0' N In the � ~ a Co M� ~ � sJo n� r oF lnt�rn�J RII V IHJU� Vlf .. \It .1 IJJ ( 2 .;2 S (.~ A 3 ,. 6) h� word "dwciwi o n sM in n~ g p h 1 . S c t . o n 7 a F Republ i. Ac Nc, . 1 1 2 5.1 ha t. �� n i n t. pr� et:ad o� m��n t h � d&cl �t hW D f � h� Co mm i~�i ons r o~ Inte r n a l Revenu � on the ~rat��~ oF the a ~ pa y � r IUJainst t:Uim As �H'! n s. Oa �ini � e l y.,. Ill! ld wor :t d o es nn t . igni~ y t h~ a s~~ ms n t it~ 1 + ~ . a ''d i s p uted .ns�U f !l s .men t H On t. h e ot: h et h<!!~nd. undat- t h e &i i!Htl e p rn v l!:illo.n a �f h~ l a w hB l.t~ en interp r ete d b y l he Sup e rn e ~ aurt in t h e ~ arue c: ase. citi.nq B . � S tephen " s l hHH H: i �Ji:Jon a�n d 5t . f:J twpll.- n's Ch1n '3' <:i fj' fi.i r l "' e: .r:ic fu:Jo l �s~ �s Col .llf' t cw oF Jn �f.~tJ ' n .ttJ R w v<-' I H.H1l' ( 'l 0 4 P h . l " 3 14 ~ 3 1 '7 >, f' ollow s s ., \( \<( ,i\lt J,) �.A y ~ qt..l f1!~ t J n n ., ~1 r�l n t ~ n :1 .;u alos t twJ C tJ l I ,,,, ,; tn t� � o rf~ t:O tHili t!1:tt' Ci . c: ~a nr.: 1P. J 1 I t ~il 5 tn ~ I' et. i'IU �l<i h ~� t. Ute- ,.HIH C:~lil. ' l\iH" 1 b~ 1 i!.1'V 5 he 'l � fii:� t l i di\b l~ t.h $ t� ~ft.:H' , t h .� IIUHJ! t!iHUH!P !I'lt bf<'C:Offl il?tl ' d i pI . t!<tl !a \UH~ I!; m ~ n t � th t th Co lJ. ~F n� n tl!l +' df ,. i d'.i:t. ii\ f,d 't h ~ tili ){ P ~Y'A' t' I,"' ~ PP t\Hill t: t:) th~~ CI:JI,.I I'' t t) f1 T ;,~; ~~ . p l P ~ ' t ~ o nl ~~ u . r..m tll r:; l'.!' :t pt� �o -f �f~ h rt.~ er.: 1 ''!' � � n of t llt~ Co 1 1 flit: t. CH" o r1 t h !':l m ~ ;n ,.., rl~ ?l ;.( }( " (til t: PP � 4:'1 "" 7' The CrJt.t r�� t a ' Co mm i ss i on e r o F In t 1u � netl R ~ v e nue V IN � V .i 1 J ;~ ( !HJPr a ) .. unt j n .t fil?' d t " No~ �' 't~ h .a t h ~ ldilt�J \ l 5c:> t:J t r, ~ tlo t� d � d~t: i !If 1 on~ 1' 11o't ~lUll . 0 lllfl i>'>r d, 8 " � h \.15 rl.ll' t. h .~ r� 'tf"c di.!alt ii HI tt, lr;. t,]lV!il tSVtlil' tn t n t l f'Ht L.1 1!.\,\ bJ ct l~ o 1tH::H ciid n;.1 v f.tttw 1 I ur~ fJMc J r;; J t:.m 1::H � ~ h~ Comm :U!t . J. � 111<'1 t c.m �t hm r- ut.~ � �t . q t na t IIH1 ;Q . ill; "'7ii m nt. but nc:;t t l"! �1l?.e �ue m ,~ n l � j, e1 � " (M p. ! J Ba s e d on th m � o r e go n g, the i nal Not i c e dated Da cm mbsr 1, 1 "99 3 Un n e }( " H "" p. 5~, i b i d. ) o f h d fic i &r cy � a x ass samant iss u e d b y p t 1 t l rHtat~ aq �!II ma � . pr 1 v t e espo nden t c: nno �t b in e r p r 9 e d h e fi n l d e ci io n of t h

,, .. \'"" �QA-6. R. 9.P NO. 36587 -.- v ��a.� ~- � I S l 0 N o� Co mmi ss o ner or lntll!rtal fw v wnu~ o n dl�putad �����s~ent whi ~h the Caur la M ppwals *�Y tak� CO Qni ~ n c� o� und�r ectinn 7< 1) o RA 11 26. r.~id .f1 iP "' I n i �� asp � 1 �ton�t� a gu��� l� mer�tv "a ~ l $pl emind�r o th� pr iv te respDnd~nt ot t~� t�n l i a b i l i t y ed $ontshin9 the l~ttsr to pay tha � �m� b ~are Dec�Mb& r ~ ~~ 199 3~ othwrwi a ~ i � w 11 b e~er ed ~ or lsauance oF wer� r ant and / o Judici 1 actton .n I t ie �n ot t h ~~~ ~c imlon app&alable� t c:; the CTA as i t d � d no t de c l dm th& protast earlier Pt led by p rivet@ respond en t nor did i t r ~~r thereto . Neith+~r t:h ~-r t h eat tt t t he �� '!!J&ment ehal 1 b �- 6i! f ! ' , . e d -for i 'l!i u an e o + wa r r� ant and/or Judi cial action wlll m he tha Final No l i c e ~ f � 1 n <� I chu; i 55 i o n o f � t he �' 1 o n t he pr� o �t:.ll"!Bt.. in l. r' m tdtFHJlone r oF lntu- r nal f'? venue ,.... Un J on 51l1 PI' r ng c:wpor r::tt J Clll ( lE35 se ra~ 54"7 t 5 ~ 2 > -~ no t w .i t h c, t: n d l n g t:. h _ t: a. w a r� r an t o �f dtstr$int ~nd l ~' Y h$� b e n te�u~d. t he Supre fte Cf..l Li t"t d'tJ not r "u n��dd~H' the oa~ ma s the .BlR"e; f - i n a l d c:: :isiof o n e disput d BG � e~ IFH;~ nt. The Court cat gor J ally rulgd that th. � umml$slon-r of In ternal R Pv ~nue mu s t s t a B wh~th . r h i : ou: t i o n on ~ q�. t!'i'$ . lfJned t9!fll!U!S>~ �ment: ts f nal. fi 1 I the mc:u e a n the c.� a. e a , b6H � th tht� e.,tentng st- <:~1. -emwnt in thfe Final not:lce cannJt be con s 1de re-d a. f- i nal de(: ision on f.H" :i. vate r on�1'"'nt: $ t it 'lil puted i>\!!~e ~- sment whGH 1; a i d no t i c e d I ! l n n t fi!' v S! n n, e:' h et ma n t i t'Hl o �f t t� 4P pt� tJtt!i!~~&t. W d tJ '' o ~ u b g;o c r� l b t: o pt- iva te t� e . p o n d tt n ' s � ( ' , rd;. .. n t i o n t h a t t h ~ CS!!U?. u �f Sttl'" i(ldiD E' ler; t: r , ,. Co , . fnc . v fi! . C�.1 -t.r rt: t;_, F T f!I N pve snt fl/Jf.l .~~tlfli> <s �, fiiCI - l-? 523) aptditt �!'!' to t_he . ult . ri~at9 re�pDnd nth~~ tak~n 0\ . 0 ~~ c:ont. ~. t hG! e-t ."\l & IIH-Ul t nf t hf;' Cou t- t htr:r� re n ~ ,.. Lrt '' " l< ~ rh~ trH \ 0 1' 0 1;: tht;t, l$ttfflr� ~ ''; J; �~'!' " i Fi . 11 �, t �- !!f+;. st . m~r't r \it� r ~:lit ,q t.: h l"" � 5-';) t" � t~ ;J.) 1 et;J.<~ 1 r�madj� s� t~k Q bl y lnd c at~~ tl; r i t� natLW \9.- c~�F �the d�~ �. nn � f1 ~t. h .m m ,~d~ bv thfJif Co mm . IS !IS '� '�� r'Ht tJ ~ t. t1 . p �t. t t :i. ,. m:H' ' 11 d . f j r:: 1 'r" f !" � nc.h 1 . ~� t: iH<: li-tiibi! P " (ltlt p. '5 b '

:f'' r~�, ,. -� � ,. �� ' ~I !!!� \ T" � � "It Co.Aa-Gc.R1. SP NO. 36587 - 7- s 1 o .... A rw ding r.t F t he f'~u:.:tM of� the t:: l\ll !lf would r�v��l hat he nrot e�t o pe~ttion�r thwr�in. Surigaa �&c . r� lr Co., ln t: .. ,. tHl it!!l. d�-fth: i�ncy 'fr�nchis� .Jut ,.,. r.~ s init.iadl.y resr.trJndfl!t d to by th Commillsioner o + Internal Ravenua who r�*�rr�d th� ���� to th Gen� r l AudltJnq 0� lew <now Co mmis9lon on Au di t>. Therea~t�r. th�re was Mn eMch .eng& o f �. ot" l ' f." S f;HJndw.nce between B uri. Q:ao.� on the one hand~ n d t he ClR and the Auditor Gen�ral < no~~ - i� mmi� sJ. tlnll'tr -f Audit). n �. he other. lt wa s o nly aPt r th � xc heng� D~ c orrespond�n c t h~ t th C f R issu d a revis@d �~� &9ment coni ~ l ning thew ning that ln thw �vent p t i t ion P' ~ailR d to pa y th~ d�~ tcie n cy t;;u~ ast&a'!lsef;l . l he CIR �woul j be c onf!tt:t- a\.ned to enf"c.u� c e he t.--: l l lf3c t i o n u-f the ta~e by mean s o~ the remedl.e a pr� ( � i dt~td b law. wh i : h t he Su p re m C o u t" t c on s i de r e "' t. h., �r; i n �~ l de c. i e i o n a 1:> 11 e 1 a b 1 e to t he C �u\. rhe Pf' t!HS .. nt. t. �s�.t;; i s dif �fi!HWnt. fh CI ' s Final Nu tic . u n tha !H!!� t~& m n t altho gh de norn i n atl!i!!d a " f in 1" canno t be t::r..tnside t~ ed a fi Ju'll df!2' c. i.s;iun o �f the� BlFi' on pt� j va.t9J t- eBpondent � s prr. I 1!Htt ~ - n r.:a. sus !!' r L tP.r ~ ated. it did n ot dPc d e he pta est nor e ve n men t i o n e d o t � r� f w l " , . >~ d t o i. t . We re c all I h S u J' t!!�me? C i u t ' t � s f.:: on c 1 u s i o n l. n t: he c: 11l ~ 6.!' o f.' 1mm 1 s s I oner� c:JF In t f!l'" ns 1 R'e ,,�enu�P ve .. Vi l l a (Bup .:~� . t:h ,u ;a "'' � H t h fl HH' di<:. t :I. O h Of titt 1 .a H 1.�� u .t~ � ~ l: c1 r� � ';L ,�t�l b y p �e�1! rJi?Jl �i e; .J cn .f . fl f':t~ C r 11111i.t 11!! 11 l 1.� !(-'W of 1 nt ~w r-t ~ l, Rft.i'.,,. t~ nut? on di Pl.t t~. d i:\1 '4l!. tr.e~~ lf'l~flt'l. Thw f&ul C4.~i'I.,.W t :1 \1' 01 c: ~"Ji. ... t 0 i� S.Pt'? (;. 1. Q J IIJI'' itilld t.:ti CJth �~>i!> uc:h~ t I'.:.J< t1 ta k~>t agni z anL ~ o nl y o~ ~uch matt ers a~ .s.u �"" � :� l~~ ��t� l v wi �hin l. t~ ji,Ar i ' d .t s:. 1. ,; 1'1 ~ .. ~ i.l t p .. '! j #IIHEREFDRE REI"..JS S C.ONSJ'DER'.ED., thi pet. lion e h f E~L~.,, GRANTI�J).., T h R e so l u t i t'Hl!ii oF respondent Co u1 l t31- f .i' ,~ t-,pp 9alil� d .ated lhHdt..t s t.:

- .. .... "' .,.~. C~G.R. SP NO. 36397 -a- DE 0 JS 1 0 N 1 b" 1 99 4 and D~H � ~ lhbll!u~ �r , 1 99 4 a r 5Et' ABIDE and decla r etd NLILL a.nd ll OID.� Acc ordingly, CTA Cas� Nth 5 "155 i l!i DISI<JI SSED. SO ORIJ/iiRE.'D. WE CONCU n.� U�: OMA ~ t~fi.so i ate ..luwt 1ce \.. RUBEN 'f. Aa�oc: .tat.e Jumt1r:: e AT r S A X N J h er� eby ~'' .st thlid: thi."" decision wa li5 r~ ea c hed a t: ter� r.:tue cons ul P.tti. un mon ] th me mbtu� s u �F 1:. h i !!' P .t v i f'> i u n ~ 1 n ~ o r� d .s ru.: e w i �t h the p t- r.>vis.ir.HH~ 11F B fi! ~ t.tt.>n lJ., l~rt:.1r: 1a V I I I t>f~ t he C t:.HH& t i t U t. l. tlll . nt.h Di v il!iliiun